Samuel Pepys's personal accounts
Author:
Peter G. Boys a
| Affiliation: | a University of Kent, |
DOI:
10.1080/09585209500000048
Publication Frequency:
3 issues per year
Formats available:
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(English)
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Abstract
Pepys's diary, not perhaps an obvious source of material for accounting historians, provides some interesting information. The diary shows that Pepys kept personal accounts, although unfortunately only a fragment of these has survived. There is some evidence to suggest that these accounts may have been kept, at least partially, on a double-entry basis. The accounts were used to enable Pepys to measure his wealth and to maintain some form of financial control over his affairs. More unusually, the diary provides a glimpse both of Pepys's attitude towards the preparation of his accounts and of the character of a seventeenth-century accountant.
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| Keywords: Pepys; double-entry bookkeeping |
| view references (24) |

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